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Greenville Fire District – Capital Reserve (2014M-64)
… Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, … the reserve. The Board had intended to use the reserve to purchase a truck but did not due to a public petition against … funds. If new equipment is not purchased, develop a plan for use of the surplus funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Rocky Point Union Free School District – Financial Condition (2015M-170)
… fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the … comprehensive policies for establishing and using reserve funds. Develop a plan for the use of excess fund balance and reserve funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Village of Fort Ann – Financial Condition (2014M-197)
… 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by … appropriated excessive amounts of fund balance in the general fund to finance operations, which caused this …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Groton Central School District – Cash Management (2020M-124)
… earned another $367,963 if officials invested available funds in a financial institution that offered higher interest … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Butternuts – Accounting and Reporting (2016M-323)
… for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 million. Key Findings The … accounting records resulting in misstatements in several funds. Key Recommendations Adopt budgets which include the … Properly record the separate cash balances of different funds that are commingled in one bank account. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… villages across the State. The Town of Riverhead (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… and villages across the State. The City of Rome (City) is one of the local governments included in our review. The City is located in Oneida County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… villages across the State. The Town of Smithtown (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (City) is one of the local governments included in our review. The City is located in Ontario County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Otsego County (S9-21-15)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… and villages across the State. Jefferson County (County) is one of the local governments included in our review. The County is located in northern New York State and encompasses 22 …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… of the continually new and evolving impacts caused by the pandemic, Village officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… of the continually new and evolving impacts caused by the pandemic, Town officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Genesee County (S9-21-7)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11